Вестник Северного (Арктического) федерального университета. Серия «Гуманитарные и социальные науки»
ISSN 2227-6564 e-ISSN 2687-1505 DOI:10.37482/2687-1505
Юридический и почтовый адрес организации-издателя: САФУ, редакция журнала «Вестник САФУ. Серия "Гуманитарные и социальные науки"», наб. Северной Двины, 17, г. Архангельск, Россия, 163002
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Section: State Management and Law. Economics UDC657.06AuthorsKatinova Nina BorisovnaHigher School of Economics and Management, Northern (Arctic) Federal University named after M.V. Lomonosov (Arkhangelsk, Russia) е-mail: katinova@rambler.ru AbstractThe concept of economic risk is primarily associated with management decision-making at the various levels of the hierarchical management structure, including autonomous institution of continuing professional education. Hence, an economic risk should be understood as a sphere of management activities identifying potential deviations from the goals set. As a socioeconomic category, risk is an integral part of relations of production and a natural component of the economic mechanism. Risk assessment is a process of systematic study and generalization of expert opinions on the likelihood of adverse conditions and/or events. Risk management is a process of identifying, assessing, managing and monitoring possible events or situations to, to a reasonable extent, ensure that the organization achieves its goals. A general model of internal control developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) allows the company management to evaluate their management system. COSO is a voluntary private organization established in the USA to develop guidelines on the most important aspects of organizational management, business ethics, financial reporting, internal control, risk management and fraud deterrence. This model emphasizes the responsibility of the company management for the state of control, thus ensuring the feasibility and cost effectiveness of business activities, reliability of financial reporting and compliance with the laws and regulatory requirements. The article describes the components of risk management within an autonomous institution of continuing professional education demonstrating whether this institution is able to pay due attention to risk management in order to achieve its goals.Keywordsautonomous educational institution, continuing professional education, risk management, components of risk managementReferences
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